多啦X梦521
公司治理与企业价值:来自韩国金融危机这个版本:2004年1月宰-百升,俊尔康 素园、庆熙*摘要显示,1997年韩国的金融危机 公司拥有较高浓度的较小党派外国投资者减少其经验分享价值. 公司披露质量较高和替代外部融资来源也少了. 相比之下, 财阀家族控制的公司拥有股东的经验,集中了较大的股票价值下跌. 其中公司控股股东的投票权超过现金流权利,更主要的银行借款, 多元化、高回报也较低. 提示改变公司价值的一项功能是在危机公司一级法人治理差异 措施和业主经理的奖励. 最近的研究表明,在企业管理的重要性,金融市场的发展. 腊门、佛罗德-硅烷、Shleifer、Vishny(1997,1998,1999,2000),以下简称为LLSV, 辩称国家的结构差异及其执行法律解释不同金融市场发展 并表明这种发展是推动投资者提供更佳保障. 此外,几项研究已经建立了联系的公司治理和公司估价. 例如,利用样本公司从九个东亚国家Claessens,Djankov,范 郎(1999)、高现金流表明控股股东的权利与更高的市场估值 但相对较高的投票权下的市场价值. 约翰逊、对虾、违约、弗里德曼(2000年),以下简称为jbbf, 看到成效保障小股东在25个新兴市场的变化更说明外汇 利率与股市在亚洲金融危机期间的表现. 虽然上述研究用越野分析表明第一阶公司管治特点决定的重要性 坚定价值,研究人员调查了几个个别国家深入. 一个明显的例外是那些利用Mitton(2002)公司一级的数据来自五个东亚国家几行显示特定 公司治理措施具有重大影响表现在亚洲金融风暴期间. 他辩称,公司治理更加危急解释两岸分歧表现在一个坚实的金融危机两 原因. 第一,还狡辩jbbf(2000), 征用少数股东可增加自做诱因控股股东趋于上升次 电子预期投资回报瀑布.
haorantaba
翻译Abstract Accounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework, play a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, not only for enterprises to better use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions The Department for the implementation of specific accounting standards to better prepare for work. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
吃要吃好的
The implementation of specific accounting standards in the process of Problems and SolutionsSummaryAccounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework,Plays a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, notCan only be better for business use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions, in order to better implementation of specific accounting standards are well prepared. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
meteorakira
Abstract Accounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework, play a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, not only for enterprises to better use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions The Department for the implementation of specific accounting standards to better prepare for work. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
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